Page 208 - AAA Integrated Workbook STUDENT S18-J19

Chapter 12 4

Reporting

3.1 Assurance report elements

Limited assurance will be expressed in the assurance report. The assurance report
should include the following elements:

 Title – clearly indicating the report is an independent assurance report

 Addressee – identifies the intended user

 Identification and description of the subject matter including period of the
information, name of the entity to which the subject matter relates

 Identification of the criteria

 Description of any significant, inherent limitations

 Restriction on the use of the report to specific users

 Statement of responsibilities of the responsible party and practitioner

 Statement that the engagement was performed in accordance with professional
standards

 Summary of the work performed

 Practitioner's conclusion

 Date

 Name of the firm or practitioner and location

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